State v. Mayor
Decision Date | 21 February 1898 |
Citation | 39 A. 685,61 N.J.L. 424 |
Parties | STATE (LANDIS Prosecutor) v. MAYOR, ETC., OF BOROUGH OF VINELAND. |
Court | New Jersey Supreme Court |
(Syllabus by the Court.)
Certiorari by the state, on the prosecution of George K. Landis, against the mayor and common council of the borough of Vineland, to bring up a tax warrant issued by defendants. Proceedings under the warrant set aside.
Argued November term, 1897, before VAN SYCKEL, COLLINS, and DIXON, JJ.
Charles K. Landis, for prosecutor.
Royal P. Tuller, for defendants.
This certiorari brings up a tax warrant issued by the borough of Vineland for the sale of the prosecutor's land for the taxes of 1895, and the proceedings thereunder, including a certificate of sale made to the borough as purchaser. The warrant was issued July 14, 1896; the sale was made August 27, 1896; and the warrant was returned November 17, 1896. The only ground on which the prosecutor asks for a reversal of the proceedings is that the warrant was not returned within four months from its date, as the warrant and the statutes under which the sale was made required. 3 Gen. St. p. 3353; Landis v. Borough of Vineland (N. J. Sup.) 37 Atl. 1099. The question whether the title of a purchaser at a tax sale can be defeated by the failure of the officer to make return of his proceedings within the time prescribed by law has been answered by courts both affirmatively and negatively. Some have held that all such provisions of the statutes are mandatory, and strict compliance with them is necessary to perfect the title of the purchaser. Others have decided that only those provisions are mandatory which tend to protect the rights of parties jeopardized by the sale, and that in other respects statutory rules as to the officer's proceedings subsequent to the sale are merely directory. The latter doctrine seems to be most in accord with judicial opinion in this state. Thus, in Hopper v. Malleson's Ex'rs, 16 N. J. Eq. 382, Chancellor Green said: "To establish a title under a sale for taxes, it is incumbent on the purchaser to show that all the prerequisites to the exercise of the power of sale have been complied with." And in Inhabitants v. Allen, 43 N. J. Law, 262, Mr. Justice Depue, in delivering the opinion of the court of errors, said "that one who claims title under a tax sale takes upon himself to show affirmatively that the tax was duly assessed, and was a lien on the land, and that the successive steps which led to the sale were regularly taken." To the same effect is the language of this court in Jones v. Landis Tp., 50 N. J. Law, 374, 13 Atl. 251: "A sale of land for taxes will be set aside unless all conditions precedent appear to have been performed." In none of these cases is it intimated that the omission of the officer after the sale can invalidate the title of the purchaser. But in Baxter v. Mayor, etc., 36 N. J. Law, 188, the rule was stated more broadly thus: On these cases, it seems safe to say that all proceedings up to and at the sale must be in accordance with the directions of the...
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